Stephen L. Taylor

University of Technology Sydney (UTS) - School of Accounting

Professor

P.O. Box 123

Broadway NSW 2007

Australia

University of Technology Sydney

Professor of Accounting

UTS Business School

PO Box 123 Broadway

Sydney, NSW 2007

Australia

Centre for International Finance and Regulation (CIFR)

Level 7 UNSW CBD Campus

1 O'Connell Street

Sydney, NSW 2000

Australia

SCHOLARLY PAPERS

35

DOWNLOADS
Rank 2,264

SSRN RANKINGS

Top 2,264

in Total Papers Downloads

17,953

SSRN CITATIONS
Rank 6,203

SSRN RANKINGS

Top 6,203

in Total Papers Citations

34

CROSSREF CITATIONS

176

Scholarly Papers (35)

1.

Audit Partner Rotation, Earnings Quality and Earnings Conservatism

Number of pages: 42 Posted: 10 Jun 2005
La Trobe University, UNSW Australia Business School, School of Accounting, Monash University and University of Technology Sydney (UTS) - School of Accounting
Downloads 2,497 (6,436)
Citation 32

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Partner rotation, auditor independence, earnings quality, audit quality

2.

The Effect of Compensation Design and Corporate Governance on the Transparency of CEO Compensation Disclosures

UTS School of Accounting Working Paper No. 45
Number of pages: 40 Posted: 22 Jun 2001
Jeffrey Coulton, Clayton James and Stephen L. Taylor
UNSW Business School, University of Sydney and University of Technology Sydney (UTS) - School of Accounting
Downloads 2,111 (8,461)
Citation 18

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Corporate governance, Disclosure, Compensation

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Number of pages: 40 Posted: 14 Mar 2002
Caitlin M. S. Ruddock, Sarah J. Taylor and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
Downloads 2,066 (8,601)
Citation 8

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Non audit services, auditor independence, conservatism, audit quality

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Contemporary Accounting Research, Vol. 23, p. 3, Autumn 2006
Posted: 08 Aug 2006
Caitlin M. S. Ruddock, Sarah J. Taylor and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting

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Non audit services, auditor independence, conservatism, audit quality

4.

The Association between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market

Number of pages: 32 Posted: 22 Mar 2000
University of Sydney, Monash University, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 1,843 (10,549)
Citation 7

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Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

Number of pages: 35 Posted: 28 Jan 2002
Philip J. Lee, Sarah J. Taylor and Stephen L. Taylor
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
Downloads 1,528 (13,923)
Citation 4

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Audit quality; Initial public offering; Management earnings forecasts

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

International Journal of Auditing, Vol. 10, No. 3, pp. 183-199, November 2006
Number of pages: 17 Posted: 26 Mar 2007
Philip J. Lee, Sarah J. Taylor and Stephen L. Taylor
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
Downloads 29 (572,424)
Citation 1
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6.

Audit Quality, Accounting Attributes and the Cost of Equity Capital

Number of pages: 32 Posted: 02 Oct 2009
Yang Li, Donald J. Stokes, Stephen L. Taylor and Leon Wong
affiliation not provided to SSRN, Monash University, University of Technology Sydney (UTS) - School of Accounting and affiliation not provided to SSRN
Downloads 1,212 (20,270)
Citation 9

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Audit quality, earnings quality, cost of capital

7.

Identifying Earnings Overstatements: A Practical Test

Number of pages: 37 Posted: 27 Jul 2007
Luke Bayley and Stephen L. Taylor
ABN AMRO and University of Technology Sydney (UTS) - School of Accounting
Downloads 1,168 (21,454)
Citation 14

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Earnings management, power, unexpected accruals

8.

The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation

Number of pages: 21 Posted: 14 Feb 1997
Allen T. Craswell, Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School, Maastricht University and University of Technology Sydney (UTS) - School of Accounting
Downloads 1,120 (22,803)
Citation 4

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9.

Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding

Number of pages: 39 Posted: 23 Feb 2007
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 979 (27,724)
Citation 5

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Non-audit services, auditor independence, economic bond, earnings management, audit quality

10.

Abnormal Audit Fees and Accounting Quality

Number of pages: 67 Posted: 22 Aug 2016
UNSW Business School, University of Exeter Business School, SDA Bocconi School of Management and University of Technology Sydney (UTS) - School of Accounting
Downloads 634 (50,288)
Citation 2

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Audit Fees, Accounting Quality, Audit Quality, Multi-Period Fee Analysis

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming, FIRN Research Paper
Number of pages: 53 Posted: 03 Oct 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 370 (96,176)

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Other information, analysts’ forecasts, stock return volatility, variance decomposition

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 13 Mar 2008 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 229 (159,977)
Citation 4

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Other information, analysts’ forecasts, volatility, variance decomposition

12.

Unit Initial Public Offerings: Staged Equity or Signaling Mechanism

Number of pages: 32 Posted: 17 Aug 2000
Stephen L. Taylor, Martin Lee and Philip J. Lee
University of Technology Sydney (UTS) - School of Accounting, Andersen Consulting and University of Sydney
Downloads 378 (94,649)
Citation 2

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Estimating and Validating a Firm-Year Specific Measure of Conservatism: Australian Evidence

Number of pages: 33 Posted: 03 Dec 2007
Cheng Y. Lai and Stephen L. Taylor
University of New South Wales - Australian School of Business and University of Technology Sydney (UTS) - School of Accounting
Downloads 294 (124,017)
Citation 1

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Conservatism, earnings

Estimating and Validating a Firm-Year-Specific Measure of Conservatism: Australian Evidence

Accounting & Finance, Vol. 48, No. 4, pp. 673-695, December 2008
Number of pages: 23 Posted: 03 Nov 2008
Cheng Y. Lai and Stephen L. Taylor
University of New South Wales - Australian School of Business and University of Technology Sydney (UTS) - School of Accounting
Downloads 2 (784,709)
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14.

Audit Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 29 Jul 2014
Wen He, Baljit K. Sidhu and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 203 (179,721)

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audit quality, earnings forecasts, information environment, analysts

15.

Costs of Mandatory IFRS: Evidence of Reduced Accrual Reliability

Number of pages: 42 Posted: 04 Oct 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, University of New South Wales (UNSW), University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 197 (184,769)

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IFRS, accrual reliability, audit quality

16.

Earnings Management or Measurement Error? The Effect of External Financing on Unexpected Accruals

Asian Finance Association (AsianFA) 2015 Conference Paper
Number of pages: 60 Posted: 17 Mar 2010 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 184 (196,472)
Citation 3

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Accruals, earnings management, unexpected accruals, net external financing

Overvalued Equity, Benchmark Beating and Unexpected Accruals

UNSW Australian School of Business Research Paper No. 2012 ACCT 08
Number of pages: 42 Posted: 06 Sep 2012 Last Revised: 24 Feb 2014
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney (UTS) - School of Accounting
Downloads 163 (218,228)
Citation 2

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benchmark beating, accruals, overvaluation, earnings management

Overvalued Equity, Benchmark Beating and Unexpected Accruals

Accounting & Finance, Vol. 55, Issue 4, pp. 989-1014, 2015
Number of pages: 26 Posted: 18 Jan 2016
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney (UTS) - School of Accounting
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Benchmark beating, Accruals, Overvaluation, Earnings management

18.

The Accrual Anomaly in Australia: A Closer Look at Trading Strategy Returns

Number of pages: 38 Posted: 07 Jul 2010
Stephen L. Taylor and Leon Wong
University of Technology Sydney (UTS) - School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 158 (223,856)

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Accruals, market anomalies, trading strategy

19.
Downloads 146 (238,723)
Citation 1

Non-GAAP Earnings and the Earnings Quality Trade-off

Number of pages: 47 Posted: 14 Dec 2018
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 143 (243,618)
Citation 1

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Non-GAAP disclosures, Earnings quality

Non‐GAAP Earnings and the Earnings Quality Trade‐Off

Abacus, Vol. 55, Issue 1, pp. 6-41, 2019
Number of pages: 36 Posted: 22 Mar 2019
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 3 (773,365)
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Non‐GAAP disclosures, Earnings quality

20.

The Informativeness of Dividends and Franking Credits

2012 Financial Markets & Corporate Governance Conference
Number of pages: 41 Posted: 10 Jan 2012
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 115 (286,357)

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earnings persistence, dividends, franking credits

21.

The Role of Non-Accounting Information in Understanding Stock Return Volatility

Number of pages: 46 Posted: 17 Jan 2009 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 66 (402,508)

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Non-accounting information, analysts' forecasts, stock price volatility, systematic and idiosyncratic risk

22.

How Test Power Impacts Research Relevance: The Case of Earnings Management Research

Number of pages: 47 Posted: 08 Aug 2017
Zhuoan Feng, Yaowen Shan and Stephen L. Taylor
The University of Waikato, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 60 (422,391)

Abstract:

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Research Relevance, Earnings Management, Test Power, Unexpected Accruals

23.

Are Analysts’ Cash Flow Forecasts Associated with Improved Earnings Quality? Australian Evidence

2019 Financial Markets & Corporate Governance Conference
Number of pages: 29 Posted: 17 Jan 2019
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney (UTS) - School of Accounting
Downloads 59 (425,925)

Abstract:

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benchmark beating, accruals, overvaluation, earnings management

24.

Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation

Number of pages: 48 Posted: 27 Jan 2021
Andrew B. Jackson, Yaowen Shan and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 50 (459,025)

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Capital markets, Conservatism, Asymmetric Timeliness, Earnings-return relation, Negative returns, Market, Industry, Profitability, Firm-specific estimates

25.

How Efficient Is the Market for Australian Firms’ Earnings Information?

Number of pages: 41 Posted: 28 Jun 2019
Stephen L. Taylor and Alex Tong
University of Technology Sydney (UTS) - School of Accounting and affiliation not provided to SSRN
Downloads 27 (575,445)

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Market efficiency, earnings, analyst forecasts

26.

Is 'Benchmark Beating' by Australian Firms Evidence of Earnings Management?

Accounting and Finance, Vol. 45, No. 4, pp. 553-576, December 2005
Number of pages: 24 Posted: 03 Jan 2006
Jeffrey Coulton, Sarah J. Taylor and Stephen L. Taylor
UNSW Business School, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
Downloads 26 (575,445)
Citation 4
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Earnings management, Benchmark beating, Measuring unexpected accruals

27.

Accounting Losses and Earnings Conservatism: Evidence from Australian Generally Accepted Accounting Principles

Accounting and Finance, Vol. 47, No. 3, pp. 381-400, September 2007
Number of pages: 20 Posted: 18 Sep 2007
Harishankar Balkrishna, Jeffrey Coulton and Stephen L. Taylor
Goldman Sachs JB Were, UNSW Business School and University of Technology Sydney (UTS) - School of Accounting
Downloads 19 (621,543)
Citation 1
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28.

Unit Initial Public Offerings: Staged Equity or Signaling Mechanism?

Number of pages: 23 Posted: 23 Apr 2003
Martin Lee, Philip J. Lee and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Sydney and University of Technology Sydney (UTS) - School of Accounting
Downloads 16 (642,303)
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29.

Robust Anomalies? A Close Look at Accrual‐Based Trading Strategy Returns

Accounting & Finance, Vol. 52, Issue 2, pp. 573-603, 2012
Number of pages: 31 Posted: 21 Apr 2012
Stephen L. Taylor and Leon Wong
University of Technology Sydney (UTS) - School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 2 (750,983)
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Accruals, Market anomalies, Trading strategy

30.

Audit Quality and Properties of Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 400-419, 2019
Number of pages: 20 Posted: 25 Apr 2019
Wen He, Baljit Sidhu and Stephen L. Taylor
University of Queensland - Business School, The University of Sydney and University of Technology Sydney (UTS) - School of Accounting
Downloads 1 (763,149)
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analysts’ earnings forecasts, audit quality, information environment

31.

Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility

Abacus, Vol. 49, Issue 4, pp. 441-475, 2013
Number of pages: 35 Posted: 18 Dec 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Downloads 1 (763,149)
Citation 2
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Accruals variability, Fundamental and discretionary components, Managerial discretion, Stock return volatility, Systematic and idiosyncratic risk

32.

The Informativeness of Dividends and Associated Tax Credits

Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1309-1336, 2014
Number of pages: 28 Posted: 24 Dec 2014
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney (UTS) - School of Accounting
Downloads 0 (780,955)
Citation 1
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earnings persistence, dividends, tax credits, franking

33.

Costs of Mandatory International Financial Reporting Standards: Evidence of Reduced Accrual Reliability

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, UNSW Australia Business School, School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting

Abstract:

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Accrual reliability, audit quality, IFRS

34.

Security Design and the Allocation of Voting Rights: Evidence from the IPO Market

Posted: 23 Aug 1998
Stephen L. Taylor and G.P. Whittred
University of Technology Sydney (UTS) - School of Accounting and Australian Graduate School of Management

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35.

The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure

Posted: 18 Jul 1998
Philip R. Brown, Stephen L. Taylor and Terry S. Walter
UWA Business School, M250, University of Technology Sydney (UTS) - School of Accounting and University of Sydney

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